Unoccupied property rating

Usually, owners of vacant non-domestic properties must pay unoccupied property rates.

If a property becomes vacant there is a rate free period of three months, or six for industrial properties. Afterwards, rates are payable at 100%.

Certain properties are exempt from empty rates, such as:

• listed properties
• ancient monuments
• where the law forbids occupation
• where the building forms part of a deceased person’s estate, or the owner is undergoing bankruptcy proceedings